Can I still claim the Kansas food sales tax credit on my income tax return?

Plain-English summary

Kansas Notice 25-08 confirms that the food sales tax credit under K.S.A. 79-32,271 has ended.

• What it was. Before tax year 2025, K.S.A. 79-32,271 gave an individual income tax credit to taxpayers who purchased food in Kansas, had federal adjusted gross income no greater than $30,615 for the year, and met certain other qualifications.
• The sunset. Section 4 of 2022 House Bill 2106 sunset the credit at the end of tax year 2024. (HB 2106 is the same law that phased out the state sales tax on food.)
• Last chance was 2024. The last time a qualified taxpayer could claim the credit was on the 2024 tax year return, filed with the Department in 2025.
• Not available for 2025+. A taxpayer may not claim the food sales tax credit on the individual income tax return for tax year 2025 (filed in 2026) or for any subsequent year.

What this means for you

Individual taxpayers

• Don't claim the food sales tax credit on your 2025 Kansas return or later — it no longer exists.
• If you qualified, your final opportunity to claim it was on your 2024 return.

Tax preparers

• Remove the food sales tax credit from 2025-and-later Kansas individual return preparation.
• The credit's end coincides with Kansas's separate phase-out of the state sales tax on food (also from 2022 HB 2106) — a natural client question to be ready for.

Common questions

Q: Can I claim the food sales tax credit for 2025?
A: No. It was sunset at the end of tax year 2024 and cannot be claimed for 2025 or later.

Q: When could it last be claimed?
A: On the 2024 tax year return, filed with the Department of Revenue in 2025.

Q: What law ended it?
A: Section 4 of 2022 House Bill 2106, which sunset K.S.A. 79-32,271 at the end of tax year 2024.

Q: Who used to qualify?
A: Individual income taxpayers who purchased food in Kansas, had federal adjusted gross income of $30,615 or less, and met other statutory qualifications.

Citations and references

• K.S.A. 79-32,271 — the (now sunset) food sales tax income tax credit for qualifying low-income taxpayers (federal AGI ≤ $30,615) who purchased food in Kansas.
• House Bill 2106 (2022), Section 4 — sunset the credit at the end of tax year 2024.
• Effect: last claimable on the 2024 return (filed 2025); not available for tax year 2025 (filed 2026) or later.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 25-08

Original ruling text

Policy and Research
109 SW 9th Street Phone: 785-368-8222
PO Box 3506 Fax: 785-296-1279
Topeka KS 66601-3506 www.ksrevenue.gov
Mark A. Burghart, Secretary Laura Kelly, Governor

                                       NOTICE 25-08

                            FOOD SALES TAX CREDIT SUNSET

                                  (NOVEMBER 19, 2025)



  Prior to tax year 2025, K.S.A. 79-32,271 provided an income tax credit for individual income

taxpayers who purchased food in Kansas, had federal adjusted gross income for the tax year that
did not exceed $30,615, and met certain other qualifications.

   During the 2022 Legislative Session House Bill 2106 was passed and signed into law.

Amendments made by Section 4 of the Bill sunset the food sales tax credit in K.S.A. 79-32,271 at
the end of tax year 2024. Due to these changes, the last time a qualified taxpayer could claim the
credit was on their 2024 tax year income tax return, which was to be filed with the Department of
Revenue in 2025.

   To reiterate, a taxpayer may not claim a food sales tax credit on their individual income tax

return for tax year 2025, which will be filed with the Department of Revenue in 2026, or on their
individual income tax returns for subsequent years.

                                  TAXPAYER ASSISTANCE

  Additional copies of this notice, forms or publications are available from our web site,

www.ksrevenue.gov. If you have questions about this Notice, please contact:

                               Taxpayer Assistance Center
                             Kansas Department of Revenue
                            Scott Office Building, 1st Floor
                                    120 SE 10th Ave
                                    P. O. Box 3506
                                Topeka, KS 66601-3506
                                  Phone: 785-368-8222
                          Hearing Impaired TTY: 785-296-6461
                                   Fax: 785-291-3614